The inventory at May 1 and costs charged to Work in Process - Department 60 during May are as follows: During June, 32,000 units were placed into production and 31, 200 units wore completed, including those in inventory on May 1. On May 30, the inventory of work in process consisted of 4, 600 units which wore 40% competed. Inventories are costed by the first in, first out method and all materials are added at the beginning of the process. Determine the following, presenting your computations: equivalent units of production for conversion cost conversion cost per equivalent unit and material cost per equivalent unit, total and unit cost of finished goods completed in the current period total cost of work in process inventory at May 31 total cost of work in process inventory at May 31